8CÛ rEDEBAL BEFOSTEB. �extent of sueh inva^lid taxes, 'with 10 per cent, intorest there- on." �Section 3 is as follows: �"If, after the conveyance of lands or lots sold for taxes, it BÎiall be discovered or adjudged that the sale was invalid, the board of county commissioners may, by proper order, cause the money paid therefor on the sale, together with such subse- quent taxes and charges paid thereon by the purchaser or his assigns as they mayjudge proper, to be refunded, with interest on such amount at the rate of 10 per cent, per annum, upon the delivery of a quitclaim deed from the party holding under the tax deed, executed to such person or persons as the com- missioners naay direct in such order. In all such cases no interest shaU be allowed after the person claiming under the tax deed shall have received notice that such tax deed bas been discovered or adjudged invalid." �Upon these facts the defendant moves for judgment on the pleadings. If the last-named act (act of 1879) is valid and effectuai for the purpose of depriving plaintiff of the remedy given by the pre-existing acts, then the motion must be sustained, otherwise the case must be heard upon the proofs. The decision of the present case depends upon the question whether the acts of 18G8 and 1876, and what was done under them, amounted to a contract, the obligation of which was impaired by the act of 1879. Thefirst and second acts are substantially alike. They differ only as to details, and not in any substantial matter. The former was in force at the time of the tax sales, and the latter at the expiration of the time for redemption. They each provide for refunding to the purchaser at the tax sale the money paid by him, in aU cases where it is discovered, before a deed is made, that for any error or irregularity the land ought not to be conveyed; and in all cases where, after a deed is made, it is discovered that the sale was invalid, It is distinctly provided that in the former case the county treasurer "shall refund the amount paid therefor on such sale, and all subsequent taxes and charges paid thereon by the purchaser or his assigns, out of the county treasury, with interest on the whole amount at ����
